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All Journal Maksimum : Media Akuntansi Universitas Muhammadiyah Semarang Kompak : Jurnal Ilmiah Komputerisasi Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Majalah Ilmiah Bijak Jurnal Ilmiah Wahana Pendidikan Trilogi Accounting & Business Research Klabat Accounting Review Jurnal Akuntansi Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Sihono, Agus
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Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Keputusan Investasi, Profitabilitas, Corporate Social Responsibility dan Nilai Perusahaan Sektor Energi di Indonesia Halim, Marcel Putra; Sihono, Agus
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.12821

Abstract

Nilai perusahaan mencerminkan kinerja manajemen dalam menjalankan tanggung jawab yang dipercayakan pemegang saham dalam mengelola perusahaan. Pemegang saham mengharapkan peningkatan nilai perusahaan, karena sejalan dengan tujuan perusahaan untuk memaksimalkan kesejahteraan mereka. Penelitian ini bertujuan untuk menguji sejauh mana keputusan investasi, profitabilitas, dan tanggung jawab sosial perusahaan memengaruhi nilai perusahaan. Sampel penelitian terdiri dari 25 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021–2023, yang dipilih menggunakan metode purposive sampling. Regresi linier berganda digunakan dalam alat uji statistik untuk menguji data sekunder yang diperoleh dari laporan tahunan. Temuan penelitian ini menunjukkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap nilai perusahaan, sedangkan tanggung jawab sosial perusahaan berpengaruh negatif. Sebaliknya, keputusan investasi tidak memiliki pengaruh yang signifikan. Bagi perusahaan, keputusan investasi perlu dikaji berdasarkan potensi kontribusi terhadap laba dan nilai pemegang saham, bukan hanya pada pertumbuhan aset. Sementara itu, pemerintah harus meninjau peraturan terkait CSR untuk memastikan bahwa perusahaan besar secara konsisten mengungkapkan tanggung jawab sosial dan lingkungan mereka.
Pengaruh Profitabilitas, Leverage, Likuiditas, dan Pertumbuhan Penjualan Terhadap Agresivitas Pajak Pada Perusahaan Manufaktur di Indonesia Pertiwi, Vira; Sihono, Agus
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 11 (2025): 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.v6i11.9432

Abstract

From 2019 to 2023, this study examines how tax aggressiveness affects profitability, leverage, liquidity, and sales growth in Indonesia Stock Exchange (IDX) pharmaceutical manufacturing companies. This study sampled nine pharmaceutical companies using purposive sampling. SPSS performed multiple linear regression. Researcher found no correlation between liquidity and tax aggressiveness. Conversely, profitability and leverage negatively affect tax aggressiveness, while sales growth has a positive impact. These findings suggest that certain financial conditions do not directly drive companies to engage in aggressive tax practices. Profitable businesses tend to be more compliant with tax obligations. The results highlight the importance of evaluating tax management strategies based on transparency and compliance principles. Furthermore, shareholders should assess potential tax aggressiveness comprehensively, rather than relying solely on financial metrics.
PENGARUH LIQUIDITY, PROFITABILITY, LEVERAGE TERHADAP FINANCIAL DISTRESS Aryani, Assyfa; Sihono, Agus
Jaksya: Jurnal Akuntansi Syariah Vol 2, No 1 (2024): Jaksya : Jurnal Akuntansi Syariah
Publisher : UIN Syekh Ali Hasan Ahmad Addary Padangsidimpuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24952/jaksya.v2i1.11027

Abstract

It is critical to be aware of the elements that affect a company's financial situation in today's fast-paced business climate. This is because there is a chance of financial difficulties, which might affect the stability of the company. Aiming to investigate the impact of liquidity, profitability, and leverage on financial distress in consumer goods industry enterprises, this research is a quantitative study. Secondary data culled from business financial filings is used in this study. Companies listed on the Indonesia Stock Exchange for consumer products from 2020 to 2022 make up the sample for this study. This study makes use of the purposive sampling strategy. Twenty businesses' worth of financial report data made up the study's sample. Multiple linear regression is used for the study. According to the study's findings, liquidity alleviates financial hardship. When it comes to money problems, profitability is a good thing. Leverage does not impact financial hardship. In order to foresee and avert financial difficulties, this study is helpful for a corporation. And it is believed that it may assist current and future investors in choosing which businesses to put their money into, particularly by highlighting the importance of  the liquidity and profitability factors in this study, which should lead to more targeted investments that provide the expected returns.
Co-Authors Agus Munandar Aryani, Assyfa Dewi Melati Gustiyah, Santi Halim, Marcel Putra Khairiyahtussolihah, Assa’adatul Kurniawan, Ikhwan Lestari, Dinda Putri Lia Pratiwi Pertiwi, Vira Putri, Setia Solihah, Eha