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Pengaruh Profitabilitas, Likuiditas, Leverage Terhadap Nilai Perusahaan pada Perusahaan Properti Yang terdaftar Di Bursa Efek Indonesia Zahra, Rani; Savitri, Aulia Diana; Violeta, Elice
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 4 No. 2 (2024): SINTAMA: Jurnal Sistem Informasi, Akuntansi, dan Manajemen (Mei 2024)
Publisher : Asosiasi Dosen Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54951/sintama.v4i2.632

Abstract

This research aims to analyze the influence of profitability, liquidity also leverage on company value in property companies listed on the Indonesia Stock Exchange(BEI)for the 2019-2023 period. Profitability is measured using Return on Assets(ROA), Liquidity is measured using Current Ratio(CR), also Leverage is measured using Debt to Equity Ratio(DER), Company value is measured using Price to Book Value(PBV). This research uses quantitative research methods. The population of this research is all property companies registered on the IDX for the 2019-2023 period, namely 18 companies. The sample selection in this study used purposive sampling with certain criteria so that 5 data samples were obtained for research. The data used is secondary data obtained from financial reports on the IDX. The data analysis technique uses multiple linear regression analysis. This research shows that profitability has a positive also significant effect on company value, liquidity has an insignificant negative effect on company value, also leverage has an insignificant positive effect on company value.
Apakah Pengungkapan Sustainability Report Berpengaruh Pada Kinerja Keuangan? Kasus Dari Bursa Efek Indonesia Violeta, Elice; Azmi, Zul; Suci, Rama Gita
JAKU (Jurnal Akuntansi & Keuangan Unja) (E-Journal) Vol 10 No 03 (2025): JAKU (Jurnal Akuntansi & Keuangan Unja) (e-journal)
Publisher : Magister Ilmu Akuntansi Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/jaku.v10i03.47475

Abstract

This study aims to analyze the effect of sustainability report disclosure on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange. The sustainability report is measured based on three main aspects—economic, environmental, and social—referring to the Global Reporting Initiative (GRI) standards. Financial performance is measured using Return on Assets (ROA), with secondary data obtained from annual reports and sustainability reports of companies over a specified period. This research adopts a quantitative approach using multiple linear regression analysis. The results indicate that, partially, only the environmental aspect has a significant effect on ROA, while the economic and social aspects do not show a significant effect. However, simultaneously, the three aspects of the sustainability report have a significant influence on financial performance. These findings suggest that companies demonstrating a strong commitment to environmental management tend to achieve better financial performance. This study provides important implications for companies in enhancing transparency and environmental responsibility.