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All Journal Akuntansi Prima Intelektual : Jurnal Penelitian Dosen Akuntansi
Suswandoyo, M. Imam
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Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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Pengaruh Profitabilitas, Leverage dan Ukuran Perusahaan terhadap Nilai Perusahaan pada Perusahaan Manufaktur Sub Sektor Food dan Beverage yang terdaftar di Bursa Efek Indonesia Periode 2016-2020 Piasti, Trianita; Suswandoyo, M. Imam
JOURNAL INTELEKTUAL Vol 1 No 1 (2022): JURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1177.78 KB) | DOI: 10.61635/jin.v1i1.84

Abstract

Introduction/Main Objectives: To determine the effect of profitability, leverage and company size on firm value in food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2016-2020 period. Background Problems: A sense of trust from other investors, so that many investors will sell their shares back and the company's capital will certainly decrease and it will be difficult to carry out company operations. Novelty: Re-examining the existing model with a different sector, namely the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange in 2016-2020. Research Methods: Using quantitative methods with secondary data types in the form of financial reports and analytical techniques used by the SPSS analysis tool. Findings/Results: Underpricing Reputation (RU) and Percentage of shares offered affect underpricing at the time of IPO. Conclusion: Partially, profitability has a significant effect on firm value, leverage has no significant effect on firm value, firm size has no significant effect on firm value, and simultaneously profitability, leverage and firm size have a significant effect on firm value.
Accounting Performance and Sustainable Competitive Advantage in Indonesian Mining Companies Suswandoyo, M. Imam; Sumaryo
JOURNAL INTELEKTUAL Vol 2 No 1 (2023): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v2i1.132

Abstract

Introduction/Main Objectives: To investigate the accounting performance of Investment Opportunity Set, Company Size, Profitability and Debt to Equity Ratio to the Sustainable competitive advantage of Mining Companies in Indonesia for the 2018-2021 period. Background Problems: The phenomenon of sustainable competitive advantage in Indonesian mining companies has not been a priority in various corporate accountability strategies to stakeholders Novelty: Use of performance-based Sustainable competitive advantage variables in accounting with stakeholder theory and agency theory approaches. Research Methods: This study uses secondary data from Indonesian mining sector companies for the 2018-2021 period, using a purposive sampling method, and data analysis using SPSS version 25. Finding/Results: Accounting performance with Profitability and Debt to Equity Ratio has a significant positive effect on Sustainable Competitive Advantage, but the Investment Opportunity Set proxy has no effect on company size. Conclusion: Accounting performance can be used to measure sustainable competitive advantage. The implication is that management must pay attention to accounting performance in achieving sustainable competitive advantage.
Pengaruh Biaya Bahan Baku, Tenaga Kerja Langsung dan Overhead Pabrik terhadap Harga Pokok Produksi dengan Inflasi Sebagai Variabel Moderasi : Study Perusahaan Sektor Kosmetik Yang Terdaftar Di Bursa Efek Indonesia Periode 2016- 2021 Suswandoyo, M. Imam; Saputri, Dinah
JOURNAL INTELEKTUAL Vol 3 No 1 (2024): JOURNAL INTELEKTUAL
Publisher : LPPM STIE PPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61635/jin.v3i1.180

Abstract

Introduction/Main Objectives: To analyze in a Company the Cost of raw materials, direct labor, factory overhead costs and COGS due to inflation. Background Problems: The cost of raw materials, direct labor, factory overhead costs and COGS experienced different increases and decreases or fluctuated from 2016 to 2020. Novelty: Re-testing previous research on different companies and research times. Research. Research Methods: Using a quantitative descriptive method with SPSS as a tool in measuring the variables studied and using several methods in its testing. Finding/Results: That the cost of raw materials and direct labor has a positive effect on the cost of production. Meanwhile, factory overhead costs do not have a significant effect on the cost of production. Conclusion: Can provide input for companies in managing production costs and taking into account inflation factors in planning and controlling production costs.
PROFITABILITAS, LIKUIDITAS, DAN KEBIJAKAN DIVIDEN: MENGEKPLORASI FAKTOR PENENTU NILAI PERUSAHAAN BARANG KONSUMSI INDONESIA Badren, Yuliana Badren; Suswandoyo, M. Imam; Merida, Merida
Akuntansi Prima Vol. 7 No. 2 (2025): Akuntansi Prima
Publisher : Fakultas Ekonomi Prodi Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Penelitian ini mempunyai tujuan menganalisis pengaruh likuiditas dan profitabilitas terhadap nilai perusahaan, serta menguji kebijakan dividen yang menjadi variabel moderasi pada perusahaan barang konsumsi yang terdaftar di Bursa Efek Indonesia periode 2019–2022. Metode penelitian dalam pengujian ini adalah pendekatan kuantitatif dengan purposive sampling, sehingga menghasilkan 34 perusahaan dengan total 136 data observasi. Uji analisis data yang dilakukan menggunakan SPSS melalui regresi linier berganda dengan uji interaksi (MRA). Hasil penelitian menunjukkan bahwa adanya pengaruh negatif signifikan dari likuiditas terhadap nilai perusahaan, sedangkan profitabilitas mempunyai pengaruh positif dan signifikan. Kebijakan dividen tidak terbukti memoderasi pengaruh likuiditas terhadap nilai perusahaan, tetapi memperkuat pengaruh profitabilitas terhadap nilai perusahaan. Hasil temuan ini dapat memberikan implikasi praktis dimana manajemen perlu menjaga keseimbangan antara likuiditas untuk menghindari sinyal negatif bagi investor, dan memanfaatkan profitabilitas serta kebijakan dividen yang konsisten untuk meningkatkan kepercayaan pasar. Kebaruan penelitian ini terletak pada pengujian variabel likuiditas dan profitabilitas dengan menggunakan kebijakan dividen sebagai variabel moderasi pada sektor barang konsumsi di Indonesia selama periode pascapandemi, suatu bidang studi yang relatif jarang.
Co-Authors Badren, Yuliana Badren Merida, Merida Piasti, Trianita Saputri, Dinah Sumaryo