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All Journal Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) Jurnal Manajemen FE-UB
Rosmegawati Rosmegawati
Universitas Borobudur
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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The Effect of Profitability Ratios and Capital Structure on Firm Value in Industrial Sector Manufacturing Companies Listed on the Indonesia Stock Exchange Rosmegawati Rosmegawati; Sumihar M.L. Tobing; Suhikmat Suhikmat; Mohammad Jon Tasrif; Helmut Martahi Saoloan Tambunan
Jurnal Akuntansi dan Pajak Vol 24, No 1 (2023): JAP : Vol. 24, No. 1, Februari 2023 - Juli 2023
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v24i1.10337

Abstract

This study aims to analyze the effect of profitability and capital structure on the value of manufacturing companies in the pharmaceutical industry sector which are listed on the Indonesia Stock Exchange. Profitability in this study is measured using Return On Assets (ROA) and Return On Equity (ROE). The capital structure in this study is measured using the Debt To Equity Ratio (DER). This research approach uses a quantitative approach to determine the effect due to the variables studied and the data displayed in the form of numbers and analyzed using statistics. The samples in this study were 7 manufacturing companies in the pharmaceutical industry sector which were listed on the Indonesia Stock Exchange in 2016-2020. The data analysis technique used is multiple linear analysis. Partial test results show that measured profitability _ with Return On Assets (ROA) and Return On Equity (RO OE) has a significant effect on firm value Capital structure with DER has an effect on firm value. Profitability and capital structure simultaneously influence firm value. From the calculation of the coefficient of determination of 0.81_ or 81% of the company's value is influenced by profitability and capital structure. Keywords: ROA, ROE, DER, Tirm Value
Analisis Prediksi Financial Distress Atas Kinerja Keuangan PT. Wijaya Karya (Persero) Tbk Periode 2014 - 2023 Lucky Lukman; Rosmegawati Rosmegawati; Arni Kurniati; Suhikmat Suhikmat Suhikmat; Sumihar M. L. Tobing
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.10589

Abstract

The problem of accumulating debt burdens that entangle a number of state-owned enterprises in the construction sector or BUMN Karya is suspected to arise due to internal problems in governance. This situation is exacerbated by the burden of project assignments from the government that are not based on careful planning. This increase in debt occurred because the government provided assignments without participating in providing capital, so that each BUMN Karya sought other sources of funding, one of which was by increasing debt. The liabilities that burden PT Wijaya Karya (Persero) Tbk (WIKA) today are the result of the massive expansion of works financed by loans. The increase in WIKA's debt burden is due to the existence of pre-financing projects, where the payment scheme will be carried out after the project is completed. The payment scheme encourages an increase in the amount of company debt as capital for operational activities. The purpose of this study is to see and predict the extent to which financial performance affects financial distress at WIKA. The results showed that Return on Assets has a significant and positive effect on the occurrence of financial distress (Interest Coverage Ratio) and Current Ratio, Debt to Equity Ratio and Operating Cashflow have a significant and negative effect on the occurrence of financial distress (Interest Coverage Ratio).
Analisis Pengaruh Nilai Perusahaan Terhadap Profitabilitas Perusahaan Manufaktur Yang Terdaftar di BEI Sima Susriyani; Rosmegawati Rosmegawati; Linda Fitriyanti
Jurnal Manajemen FE-UB Vol. 12 No. 1 (2024): Jurnal Manajemen FE-UB
Publisher : Fakultas Ekonomi Universitas Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37721/jm.v12i1.1453

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh nilai perusahaan terhadap profitabilitas perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI). Nilai perusahaan diukur melalui faktor-faktor seperti ukuran perusahaan, leverage, likuiditas, dan pertumbuhan penjualan, sementara profitabilitas diukur menggunakan rasio-rasio keuangan seperti return on assets (ROA) dan return on equity (ROE). Metode penelitian yang digunakan adalah analisis regresi data panel dengan menggunakan data dari perusahaan manufaktur yang terdaftar di BEI dalam periode tertentu. Penelitian ini mengumpulkan data keuangan perusahaan melalui laporan tahunan yang tersedia di situs resmi BEI dan sumber data keuangan lainnya. Hasil analisis menunjukkan bahwa nilai perusahaan memiliki pengaruh signifikan terhadap profitabilitas perusahaan manufaktur. Hasil ini konsisten dengan teori keuangan yang menyatakan bahwa nilai perusahaan dapat mempengaruhi kinerja keuangan perusahaan. Dalam konteks ini, faktor-faktor seperti ukuran perusahaan, leverage, likuiditas, dan pertumbuhan penjualan membuktikan memiliki pengaruh yang signifikan terhadap profitabilitas perusahaan. Penelitian ini memberikan kontribusi penting bagi pemahaman tentang faktor-faktor yang mempengaruhi profitabilitas perusahaan manufaktur di Indonesia. Implikasi praktis dari penelitian ini dapat membantu manajemen perusahaan untuk memahami pentingnya memperhatikan faktor-faktor nilai perusahaan dalam upaya meningkatkan profitabilitas mereka. Selain itu, penelitian ini juga memberikan sumbangan kepada literatur akademis dalam bidang keuangan perusahaan dan manajemen.
Pengaruh Gaya Kepemimpinan dan Penilaian Kerja Terhadap Kepuasan Kerja Serta Implikasinya Pada Kinerja Karyawan PT. Waskita Karya Proyek Jalan Tol Serpong – Cinere Surya Dwi Gumilang; Rosmegawati Rosmegawati
Jurnal Manajemen FE-UB Vol. 12 No. 2 (2024): Jurnal Manajemen FE-UB
Publisher : Fakultas Ekonomi Universitas Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37721/jm.v12i2.1590

Abstract

This study aims to examine and analyze the influence of factors related to Employee Performance. These factors include Leadership Style and Job Assessment, which subsequently functioned as independent variables which influence Employee Performance as a dependent variable, while Job Satisfaction is a variable that functions as an Intervening variable. The research method used in this study is path analysis. Research results show that there is a direct influence of leadership style and job assessment both simultaneously and partially on job satisfaction. Leadership style, job assessment and job satisfaction have a direct effect on employee performance both simultaneously and partially. Job satisfaction as an intervening variable is able to mediate the indirect influence of leadership style and work assessment on employee performance, with the results of the suitability test of a decent model.
Analisis Peran Data Besar (Big Data) Dalam Dalam Mengidentifikasi Peluang Pemasaran Rosmegawati Rosmegawati; Gulda Patria; Tohap Sinambela; Mohammad Jon Tasrif
Jurnal Manajemen FE-UB Vol. 13 No. 1 (2025): Jurnal Manajemen FE-UB
Publisher : Fakultas Ekonomi Universitas Borobudur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37721/jm.v13i1.1648

Abstract

Di era digital yang terus berkembang, keberadaan data besar (big data) memainkan peran krusial dalam mengidentifikasi peluang pemasaran dan merumuskan strategi ekonomi yang efektif. Data besar mengacu pada volume besar informasi yang dapat dianalisis untuk menemukan pola, tren, dan hubungan yang relevan dalam konteks bisnis dan ekonomi. Dengan memanfaatkan berbagai teknologi analisis data, perusahaan dapat memperoleh wawasan yang mendalam tentang perilaku konsumen, preferensi pasar, serta dinamika pasar yang selalu berubah. Artikel ini menganalisis bagaimana data besar dapat digunakan untuk menggali potensi pasar yang tersembunyi, merancang kampanye pemasaran yang lebih tepat sasaran, serta mengembangkan strategi ekonomi yang lebih responsif terhadap perubahan pasar. Dalam pembahasan ini, kami juga mengeksplorasi tantangan yang dihadapi perusahaan dalam mengelola dan menganalisis data besar, serta bagaimana teknologi seperti kecerdasan buatan (AI) dan pembelajaran mesin (machine learning) dapat meningkatkan kemampuan analisis. Dengan demikian, artikel ini bertujuan untuk memberikan pemahaman yang lebih mendalam mengenai peran data besar dalam menciptakan keunggulan kompetitif dan mendukung pembuatan keputusan bisnis yang lebih strategis di dunia yang semakin terdigitalisasi.
Co-Authors Arni Kurniati Gulda Patria Helmut Martahi Saoloan Tambunan Linda Fitriyanti Lucky Lukman Mohammad Jon Tasrif Sima Susriyani Suhikmat Suhikmat Suhikmat Suhikmat Suhikmat Sumihar M. L. Tobing Sumihar M.L. Tobing Surya Dwi Gumilang Tohap Sinambela