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All Journal Jurnal Akuntansi dan Keuangan Jurnal Inovasi Ekonomi Syariah dan Akuntansi
Yolanda Fasya
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Economics, Econometrics & Finance

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Analisis Rasio Likuiditas Dan Rasio Solvabilitas Dalam Mengukur Kinerja Keuangan Pt Industri Jamu Dan Farmasi Sido Muncul Tbk Raihani Maulidina Azhar; Regina Selviyanti; Fitri Faujiah; Irwan Putra Juang Hulu; Yolanda Fasya
Jurnal Inovasi Ekonomi Syariah dan Akuntansi Vol. 1 No. 4 (2024): Juli: Jurnal Inovasi Ekonomi Syariah dan Akuntansi (JIESA)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jiesa.v1i4.257

Abstract

Financial performance evaluation of companies is an essential aspect for assessing and measuring overall financial position. The analysis of corporate financial performance can be conducted using financial ratios, including liquidity ratios and solvency ratios. Liquidity and solvency ratios are utilized to assess the extent to which a company can meet its financial obligations. The data used in this study is qualitative, consisting of primary data from the financial statements of PT. Sido Muncul, Tbk for the period 2023-2024, obtained from the company's official website using documentation techniques. The analysis results using Debt To Total Asset Ratio indicate that the ratio values during the period 2020-2024 consistently remained below the measurement standard threshold, i.e., less than 35%. Similarly, the analysis using Debt To Equity Ratio also shows that the ratio values during the period 2020-2024 consistently remained below the measurement standard threshold, i.e., less than 90%. Ratios below the standard indicate that the company's financial performance in meeting its obligations can be considered satisfactory, as lower ratio values signify greater assets and equity used as collateral for the company's debts.
Pengaruh Intellectual Capital dan Good Corporate Governance terhadap Nilai Perusahaan dengan Kinerja Keuangan sebagai Variabel Intervening Yolanda Fasya; Dinar Riftiasari; Achmad Ridwan
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i4.5599

Abstract

Company value represents investors' views on a firm's performance and potential future opportunities. This research seeks to offer empirical proof regarding the impact of Intellectual Capital and Good Corporate Governance on company value, using financial performance as an Intervening variable. The subjects of the study are financial sector firms listed on the Indonesia Stock Exchange (IDX) during the period of 2020 to 2024. This research employs a quantitative approach with purposive sampling, encompassing 9 firms from the financial sector. The methods of data analysis employed consist of descriptive analysis, path analysis, tests for classical assumptions, coefficient of determination (R²), partial t-test, simultaneous F-test, and Sobel test utilizing SPSS 26. The findings indicate that Intellectual Capital has a notable negative influence on company value, whereas Good Corporate Governance does not have a significant impact. Intellectual Capital and Good Corporate Governance both positively and significantly influence financial performance. Nonetheless, financial performance does not greatly impact firm value. At the same time, Intellectual Capital, Good Corporate Governance, and financial performance have a substantial impact on the value of a firm. The Sobel test indicates that financial performance does not act as a mediator between Intellectual Capital, Good Corporate Governance, and firm value
Co-Authors Achmad Ridwan Dinar Riftiasari Fitri Faujiah Irwan Putra Juang Hulu Raihani Maulidina Azhar Regina Selviyanti