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All Journal Media Mahardhika Studi Akuntansi, Keuangan, dan Manajemen
Triyono , Triyono
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PENGARUH CAPITAL STRUCTURE, TANGIBLE ASSETS, INTANGIBLE ASSETS, DAN SALES GROWTH TERHADAP NILAI PERUSAHAAN DENGAN KINERJA KEUANGAN SEBAGAI VARIABEL INTERVENING (Studi Empiris Pada Perusahaan Properties dan Real Estate Yang Terdaftar di Bursa Efek Indonesia) Ananda Mira Febriana, Ananda; Triyono , Triyono
Media Mahardhika Vol. 22 No. 3 (2024): May 2024
Publisher : STIE Mahardhika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29062/mahardika.v22i3.947

Abstract

Company value is very important because it reflects financial performance which can influence investors' assessments. Investors really need stock assessments when deciding to invest. Financial performance is an effort that can be made by each company to measure and predict the success achieved by the company when making a profit. This research examines the influence of capital structure, tangible assets, intangible assets, and sales growth on company value with financial performance as an intervening variable. The population in this study are companies listed on the Indonesia Stock Exchange in 2020-2022. The sample in this research is Properties and Real Estate Companies listed on the Indonesia Stock Exchange in 2020-2022. Based on the purposive sampling method, 156 samples were obtained that met the specified criteria. The type of data used is secondary data. The hypothesis in this study was tested using the latent variable correlation test. Based on the results of the latent variable correlation test, this research concludes that intangible assets have an effect on financial performance; intangible assets influence company value; and financial performance influences company value.
Analysis of Indonesian Government Financial Statements for the Period 2004-2023 Lusiarini, Friska Nurlita; Triyono , Triyono; Zulfikar , Zulfikar
Studi Akuntansi, Keuangan, dan Manajemen Vol 5 No 3 (2026): January
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/sakman.v5i3.4597

Abstract

Purpose: The purpose of this study was to describe the differences in the level of liquidity ratios, solvency, and Debt Service Ratio of central government finances for the period 2004-2013 with the period 2014-2023 as well as differences in the level of revenue effectiveness ratios, spending efficiency ratios, revenue growth rate ratios, spending growth rate ratios, and their harmony ratios Methodology/approach: The method used is descriptive quantitative with non-parametric test data analysis techniques Man Whithney-U model using the SPSS version 30 program. Results/findings: The results showed that the difference in liquidity ratios in the government period 2004-2013 with the period 2014-2023 which means the hypothesis is accepted. As for the solvency ratio, there is a better difference, which means the hypothesis is accepted. Meanwhile, in the 2014-2023 period, although there was considerable tax reform, the challenges in achieving revenue targets were also greater due to an increase in state spending as a result of the COVID-19 pandemic. So it is stated that the hypothesis of measuring government performance through the revenue effectiveness ratio is rejected. Then in the efficiency ratio, there is no statistically superior period in terms of the use of the state budget to achieve development goals, which means that the hypothesis is rejected. Limitations: This research is limited to measuring performance from a financial perspective contained in the Central Government Financial Statements (LKPP) for fiscal years 2004 to 2023. Contribution: This research can help the government in understanding the effectiveness of budget management in three leadership periods, so that it can be used as an evaluation material to improve financial management in the future.
Co-Authors Ananda Mira Febriana, Ananda Lusiarini, Friska Nurlita Zulfikar , Zulfikar