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All Journal El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Akuntansi, Perpajakan dan Auditing Journal of Ekonomics, Finance, and Management Studies
Ilal Hilaliyah
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Religion Agriculture, Biological Sciences & Forestry Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Analisis Komparatif Kinerja Keuangan Sebelum dan Saat Covid-19 pada Perusahaan yang Terdaftar di BEI Ilal Hilaliyah; Etty Gurendrawati; Dwi Handarini
Jurnal Akuntansi, Perpajakan dan Auditing Vol 2 No 3 (2021): Jurnal Akuntansi, Perpajakan dan Auditing
Publisher : LPPM Universitas Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21009/japa.0203.09

Abstract

Pandemi Covid-19 selain berakibat ke kesehatan masyarakat berdampak pula ke perokonomian masyarakat akibat adanya kebijakan-kebijakan selama pandemi covid-19 seperti kebijakan Pembatasan Sosial Berskala Besar (PSBB), Work from Home (WFH) sehingga mobilitas masyarakat menjadi terhambat dan mengakibatkan operasi perusahaan tidak berjalan seperti biasanya. Penelitian ini bertujuan untuk menganalisis perbedaan kinerja keuangan sebelum dan saat pandemi virus covid-19 pada laporan keuangan perusahaan yang terdaftar di Bursa Efek Indonesia. Penelitian ini menggunakan metode event study. Penelitian ini termasuk penelitian kuantitatif. Populasi penelitian ini yaitu perusahaan yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2020. Sampel ditentukan dengan teknik Purposive Sampling. Jumlah sampel penelitian ini yaitu 521 perusahaan. Teknik analisis data menggunakan wilcoxon signed-rank test. Data diolah memakai software SPSS versi 26. Hasilmya menunjukkan bahwa terjadi perbedaan rasio likuiditas (current ratio), rasio solvabilitas (debt to asset ratio), rasio aktivitas (asset turnover ratio), rasio profitabilitas (return on assets dan return on equity) sebeum dan saat adanya pandemi covid-19 pada perusahaan yang terdaftar di BEI yang memenuhi kriteria sampel.
Pengaruh Pertumbuhan Laba, Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan Sektor Infrastruktur dengan Green Accounting sebagai Variabel Moderasi Ilal Hilaliyah; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3680

Abstract

This research aims to determine the influence of profit growth, capital structure and financial performance on the value of infrastructure sector companies with green accounting as a moderating variable. This type of research uses quantitative research. This research uses secondary data in the form of financial reports of sample companies and determines the sample using a purposive sampling technique. Data analysis uses classical assumption tests and panel data regression. Company Value Indicators use the Tobins'q formula, Profit Growth uses Profit Growth, Capital Structure uses DER (Debt to Equity Ratio), Financial Performance uses ROA (Return on Assets), Green Accounting uses Sustainability Reports. The population of this research is Infrastructure Sector Companies listed on the BEI for the 2021-2023 period. The results of this research indicate that there is a significant positive influence between Capital Structure and Company Value in Infrastructure Sector Companies listed on the BEI.
Pengaruh Pertumbuhan Laba, Struktur Modal dan Kinerja Keuangan terhadap Nilai Perusahaan Sektor Infrastruktur dengan Green Accounting sebagai Variabel Moderasi Ilal Hilaliyah; Vinola Herawaty
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 5 No. 8 (2024): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v5i8.3680

Abstract

This research aims to determine the influence of profit growth, capital structure and financial performance on the value of infrastructure sector companies with green accounting as a moderating variable. This type of research uses quantitative research. This research uses secondary data in the form of financial reports of sample companies and determines the sample using a purposive sampling technique. Data analysis uses classical assumption tests and panel data regression. Company Value Indicators use the Tobins'q formula, Profit Growth uses Profit Growth, Capital Structure uses DER (Debt to Equity Ratio), Financial Performance uses ROA (Return on Assets), Green Accounting uses Sustainability Reports. The population of this research is Infrastructure Sector Companies listed on the BEI for the 2021-2023 period. The results of this research indicate that there is a significant positive influence between Capital Structure and Company Value in Infrastructure Sector Companies listed on the BEI.
Co-Authors Dwi Handarini Etty Gurendrawati Vinola Herawaty