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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Ganaya: Jurnal Ilmu Sosial dan Humaniora Jurnal Ilmiah Sistem Informasi Akuntansi (JIMASIA)
Riskin Hidayat
Universitas Sarjanawiyata Tamansiswa
Religion Arts Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Social Sciences Other

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The Influence Of Institutional Ownership And Profitability On Company Value With Dividend Policy As A Moderating Variable Miles Aritopan; Sri Hermuningsih; Riskin Hidayat
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 12 No 4 (2024): Oktober
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v12i4.6394

Abstract

This research aims to examine the influence of institutional ownership and profitability on company value by considering dividend policy as a moderating variable in banking companies on the Indonesia Stock Exchange for the 2017-2022 period. The research method used is path coefficient analysis to test the relationship between variables. Data was obtained from annual reports of banking companies registered on the IDX. The research results show that there is a positive and significant influence between the profitability variable on company value with a significance value of 0.006 (<0.05) while the institutional ownership variable does not have a positive and insignificant influence with a significance value of 0.309 (>0.05). Apart from that, dividend policy as a moderating variable is able to influence the relationship between profitability and company value with a significance value of 0.000 (<0.05), while dividend policy is not able to influence the relationship between institutional ownership and company value. Thus, the conclusion of this research is that institutional ownership has no effect on company value with or without considering dividend policy, while profitability has a direct and significant influence on company value with or without considering dividend policy. Therefore, company management needs to pay attention to these factors in managing company policies and investments to increase long-term company value.
Financial Performance Analysis of PT Astra International Eko Agus Setiawan; Riskin Hidayat; Sri Hermuningsih
Jurnal Ilmiah Sistem Informasi Akuntansi Vol. 5 No. 1 (2025): Volume 5, Nomor 1, June 2025
Publisher : Universitas Teknokrat Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33365/jimasia.v5i1.113

Abstract

This study evaluates PT Astra International Tbk (Astra) 's financial performance for 2019-2023 using financial ratios from five dimensions: liquidity, capital structure, profitability, return on investment, and financial market size. The liquidity dimension is analyzed through current, quick, and cash ratios. Capital structure is evaluated by the debt-equity ratio (DER) and debt-to-asset ratio (DAR). Profitability is measured by Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE). Return on investment is analyzed using ROI and asset turnover ratio (ATR), while the financial market size is measured by P/E Ratio, P/BV, and dividend yield. The results show solid performance in profitability and return on investment despite challenges in liquidity. This research provides a comprehensive overview of Astra's financial performance and contribution to its competitiveness.
Pengaruh Profitabilitas dan Struktur Modal Terhadap Nilai Perusahaan Dengan Moderasi Ukuran Perusahaan Tristania Putri Aprilia; Riskin Hidayat
Ganaya : Jurnal Ilmu Sosial dan Humaniora Vol 9 No 3 (2026): Article in Press
Publisher : Jayapangus Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37329/ganaya.v9i3.5423

Abstract

This study aims to analyze the effect of profitability and capital structure on firm value with firm size as a moderating variable in food and beverage companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research used a quantitative associative approach with secondary data obtained from annual financial reports. The sampling technique used purposive sampling and resulted in 80 observation data. Firm value was measured using Price to Book Value (PBV), profitability using Return on Assets (ROA), capital structure using Debt to Equity Ratio (DER), and firm size using the natural logarithm of total assets. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA) with SPSS. The results show that profitability (ROA) has a positive and significant effect on firm value, indicating that companies with higher profitability tend to have higher market value. Capital structure (DER) also has a positive and significant effect on firm value, reflecting that optimal debt utilization can increase investor confidence. Furthermore, firm size is proven to moderate the relationship between profitability and firm value with a weakening effect, meaning that the influence of profitability on firm value is stronger in smaller companies. However, firm size is unable to moderate the relationship between capital structure and firm value. The findings support signal theory and trade-off theory in explaining factors affecting firm value.
Co-Authors Eko Agus Setiawan Miles Aritopan Sri Hermuningsih Tristania Putri Aprilia