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All Journal Digital Bisnis: Jurnal Publikasi Ilmu Manajemen Dan E-commerce Jurnal Riset Akuntansi Jurnal Ekonomi Manajemen Dan Bisnis (JEMB)
Roza Fitriawati
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance

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Pengaruh Kepemilikan Institusional, Struktur Modal, Komite Audit dan Ukuran Perusahaan terhadap Profitabilitas : Studi Empiris pada Perusahaan Sub Sektor Makanan dan Minuman Yang Terdaftar pada Bursa Efek Indonesia Periode 2019–2023 Rayhanna Fadilla; Roza Fitriawati
Jurnal Riset Akuntansi Vol. 2 No. 3 (2024): August : Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v2i3.2257

Abstract

This research aims to determine the influence of institutional ownership, capital structure, audit committee and company size on profitability in food and beverage sector companies listed on the Indonesia Stock Exchange for the 2019 - 2023 period as many as 138 companies. The data used in this research was obtained from financial report data. The population in this study are food and beverage sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the purposive sampling method and 190 sample data were obtained from 38 companies. The analysis technique used in this research is a multiple linear regression analysis test using the Statistical Package for the Social Sciences (SPSS) program. The results of this research show that the Institutional Ownership, Capital Structure and Company Size have a positive and significant effect on profitability, while the Audit Committee has no effect on profitability
PERAN REPUTASI KANTOR AKUNTAN PUBLIK (KAP) SEBAGAI PEMODERASI UKURAN PERUSAHAAN DAN PROFITABILITAS TERHADAP RETURN SAHAM Dhira Savira Syahputri; Sri Rahayu; Roza Fitriawati
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 2 No. 1 (2024): September
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v2i1.2239

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui peran reputasi KAP dalam memoderasi ukuran perusahaan, dan profitabilitas terhadap return saham. Teknik pemilihan sampel dalam penelitian ini menggunakan purposive sampling dan diperoleh 36 perusahaan makanan dan minuman yang terdaftar di Bursa Efek Indonesia periode tahun 2019-2023. Metode analisis data menggunakan metode PLS (Partial Last Square). Data diolah menggunakan software SmartPLS. Berdasarkan hasil penelitian dapat disimpulkan bahwa profitabilitas berpengaruh positif dan signifikan terhadap return saham sedangkan ukuran perusahaan tidak berpengaruh terhadap return saham. Reputasi KAP tidak mampu memoderasi ukuran perusahaan dan profitabilitas terhadap return saham.
Pengaruh Rasio Lancar, Rasio Cepat, Rasio Kas dan Rasio Utang dengan Ekuitas terhadap Profitabilitas: (Studi Empiris pada Perusahaan Sub Sektor Properti dan Real Estate yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2019 – 2023) Saddam Cato; Roza Fitriawati
Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce Vol. 4 No. 1 (2025): Digital Bisnis: Jurnal Publikasi Ilmu Manajemen dan E-Commerce
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/digital.v4i1.3943

Abstract

This study aims to determine the effect of Current Ratio, Quick Ratio, Cash Ratio and Debt to Equity Ratio on Profitability in Property and Real Estate sector companies listed on the Indonesia Stock Exchange for the period 2019 - 2023 as many as 93 companies. The data used in this study were obtained from financial report data and annual reports. The population in this study were property and real estate sector companies listed on the Indonesia Stock Exchange. The sampling technique used was the Purposive Sampling method and obtained 44 companies. The data analysis technique used in this study was a multiple linear regression analysis test using the Statistical Package For the Social Sciences (SPSS) version 22 program. The results of this study indicate that the current ratio and debt to equity ratio do not have a significant effect on profitability, the Quick ratio has a negative and insignificant effect on Profitability while the cash ratio has a significant effect on Profitability.
Co-Authors Dhira Savira Syahputri Rayhanna Fadilla Saddam Cato SRI RAHAYU