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PENGARUH PROFITABILITAS, STRUKTUR MODAL DAN KEPUTUSAN INVESTASI TERHADAP NILAI PERUSAHAAN (STUDI PADA PERUSAHAAN MANUFAKTUR SUB SEKTOR TRANSPORTASI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE (2017-2019) Astami, Dwi; Sudibyo, Tyagita Dianingtyas
IJMA (Indonesian Journal of Management and Accounting) Vol 2, No 1 (2021)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2021.2(1).1-14

Abstract

Economic growth in this era of globalization is very difficult to predict in Indonesia. In fact, during the current pandemic, quite many companies experienced income degradation due to drastic decline in productivity and export-import activities. With this the company must be able to maintain its existence in order to achieve the goals of the company. To be able to achieve these goals, companies must increase profits or profits in order to reflect the maximum company value. Company value is a form of good name or achievements obtained by the company when carrying out activities within a certain period. The purpose of this study is to test empirically the effect of profitability, capital structure and investment decisions on the value of the transportation sub-sector manufacturing companies listed on the Indonesia Stock Exchange. The period used in this research is 2017-2019. This type of research is a quantitative study with a causal associative research design. The population of this research is the transportation sub-sector manufacturing companies that have gone public, are active and listed on the Indonesia Stock Exchange in 2017-2019. The sampling technique was purposive sampling method and the research data were obtained 15 companies. The analytical method used is descriptive statistical analysis and multiple linear regression analysis. The results showed: ROE (Return on Equity) has a significant and significant effect on Price to Book Value (PBV). ROA (Return on Asset) has no significant effect on PBV (Price to Book Value). DER (Debt to Equity Ratio) has a significant effect on PBV (Price to Book Value). PER (Price Earnings Ratio) has a significant and significant effect on Price to Book Value (PBV). From the results of the F test, it was found that the F table value was 179,100 with a Sig. 0,000. Which means the independent variable has a simultaneous effect and can be used to predict the dependent variable. The Adjusted R Square value is 0.942, which means that PBV is influenced by ROE, ROA, DER, and PER of 94.2% and the remaining 5.8% is explained by other variables outside the model.
PENGARUH FRAUD PENTAGON TERHADAP TINGKAT KECURANGAN LAPORAN KEUANGAN (PADA PERUSAHAAN SUB SEKTOR MAKANAN DAN MINUMAN YANG TERDAFTAR DI BEI PERIODE 2019) Melani, Leni Machfatul; Sudibyo, Tyagita Dianingtyas
IJMA (Indonesian Journal of Management and Accounting) Vol 1, No 2 (2020)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Alma Ata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21927/ijma.2020.1(2).96-115

Abstract

This research aims to analyze the effect of pressure, opportunity, rationalization, competence, and arrogance on the level of financial statement fraud in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period. The data used in this study are secondary data obtained from financial statements and annual reports of food and beverage companies listed on the Indonesia Stock Exchange for the 2019 period. The sampling technique in this study used purposive sampling to obtain 17 food and beverage companies for the 2019 period. The data analysis techniques used were descriptive analysis and multiple linear regression analysis using SPSS 22 software. The results of this study indicate that pressure, opportunity, rationalization, competence does not have a significant effect while arrogance has a significant effect on the level of fraud in a financial statement on food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019 period.