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Determinasi Sustainability Report dan Rasio Keuangan terhadap Nilai Perusahaan pada Emiten Sektor Consumer Non-Cyclicals Feny Fidyah; Allysa Fatma Indriani
ARBITRASE: Journal of Economics and Accounting Vol. 6 No. 1 (2025): July 2025
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/arbitrase.v6i1.2509

Abstract

Company value is a certain condition that has been achieved by a company as a reflection of public trust in the company after going through a process of activities for several years, namely from when the company was founded until now. Company value is very important for the company because an increase in company value will be followed by an increase in stock prices which reflect an increase in shareholder prosperity. This study aims to analyze the effect of sustainability reports, liquidity, leverage, and profitability on company value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange for the 2020-2022 period. This type of research is quantitative research. The data in this study are secondary data in the form of annual reports and sustainability reports. The sampling technique used purposive sampling so that a sample of 12 companies was obtained. The analysis technique used is multiple linear regression analysis. The results of this study indicate that the variables sustainability report, liquidity, and leverage do not affect company value, while profitability has a positive effect on company value.
Faktor-Faktor yang Memengaruhi Pertumbuhan Laba pada Subsektor Perbankan yang Terdaftar di Bursa Efek Indonesia Fadia Aini Winarno; Feny Fidyah; Astried Permanasari
Ekopedia: Jurnal Ilmiah Ekonomi Vol. 1 No. 4 (2025): OKTOBER-DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/43m0bt14

Abstract

Net banking profits declined in 2020 compared to the previous year due to the slowdown in the real and corporate sectors during the COVID-19 pandemic. In 2021, banking performance began to recover with a consistent upward trend in net profits until 2024. However, the growth rate of profits slowed after reaching its peak in 2022, indicating that banks are struggling to maintain their profit growth. The purpose of this study is to analyze the effect of non-performing loans, loan to deposit ratio, return on assets, operating expenses on operating income, and capital adequacy ratio on profit growth in the banking sub-sector listed on the Indonesia Stock Exchange for the period 2020-2024. This is a quantitative study using multiple linear regression analysis. The data used are secondary data from company annual reports, comprising 195 samples, using purposive sampling. The testing tool used is SPSS version 27. The results show that the capital adequacy ratio has a positive effect on profit growth, while non-performing loans, loan-to- deposit ratio, return on assets, and operational expenses relative to operational income do not have an effect on profit growth.