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All Journal Jurnal Riset Akuntansi Ekonomi Keuangan Syariah dan Akuntansi Pajak
Cailah Nasywa A.
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Economics, Econometrics & Finance Mathematics Other

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Analisis Fundamental Makro,Fundamental Mikro Terhadap Nilai Perusahaan Dengan Karakteristik Perusahaan,Kinerja Keuangan,Financial Laverage Variable Pada Perusahaan Manufaktur Tahun 2019-2023 Cailah Nasywa A.; Hwianus Hwianus
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 1 No. 3 (2024): Juli : Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v1i3.256

Abstract

This research aims to analyze and test factors that have the potential to influence company value (Y) using quantitative methods with the Partial Least Square (PLS) approach. The data used comes from 10 manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the 2019-2023 period. The variables in this research consist of attachment variables, namely company value (Y), and independent variables, such as Macro Fundamentals (Z1), Micro Fundamentals (Z2), Financial Performance (X1), Company Characteristics (X2), and Financial Leverage (X3 ). The analysis technique used is Partial Least Square (Smart PLS). The research results show that Financial Leverage has a positive but not significant influence on company value, while on financial performance it has a negative and not significant influence. Macro Fundamentals do not significantly affect Financial Leverage, but have an insignificant positive effect on company characteristics, financial performance and company value. Micro Fundamentals have a positive and significant effect on Financial Leverage, company characteristics and financial performance, but are not significant on company value. Company characteristics have a negative and significant effect on financial performance and company value. Financial performance has a positive but not significant effect on company value. This research contributes to the literature by providing empirical evidence regarding the factors that influence firm value in the Indonesian manufacturing sector. These findings can be used by investors, financial analysts, and other stakeholders to gain better understanding in making investment decisions.
Pengaruh Pendidikan, Pelatihan dan Pemahaman Akuntansi terhadap Kemampuan Mahasiswa Akuntansi Universitas 17 Agustus 1945 Surabaya dalam Mengerjakan Laporan Laba Rugi Cailah Nasywa A.; Hwihanus Hwihanus
Jurnal Riset Akuntansi Vol. 2 No. 4 (2024): November : 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.v2i4.2572

Abstract

This research aims to analyze the influence of education, training and understanding of accounting on the ability of accounting students at the University of 17 August 1945 Surabaya in preparing profit and loss reports. Through a qualitative approach, this research explores students' experiences in the accounting learning process and the challenges they face in applying this concept. Interviews were conducted with fifth semester accounting students who had received related education and training. The research results show that the majority of students feel that the process of preparing a profit and loss report is relatively easy, but challenges remain, especially in understanding accounting policies that frequently change and difficulties in managing complex information such as calculating taxes and cost of goods sold (COGS). The training provided is highly appreciated as it helps students develop analytical and practical skills, as well as deepening their understanding of accounting concepts. The combination of formal education and practical training has proven effective in improving students' ability to prepare financial reports accurately. It is hoped that this research can provide recommendations for developing curriculum and teaching methods in the field of accounting, so that students are better prepared to face the challenges of the world of work and are able to prepare financial reports properly and correctly.
Co-Authors Hwianus Hwianus Hwihanus Hwihanus