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All Journal Aurelia: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Journal of Artificial Intelligence and Digital Business Journal of Accounting Law Communication and Technology
Aini, Latifah Nazwa
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Law, Crime, Criminology & Criminal Justice Social Sciences

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The Influence of Financial Performance and Company Size on Company Value Aini, Latifah Nazwa; Sundari, Jurika; Saputri, Tia Nanda; Nuryani, Linda; Marie, Finka Enida
AURELIA: Jurnal Penelitian dan Pengabdian Masyarakat Indonesia Vol 4, No 1 (2025): January 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/aurelia.v4i1.5026

Abstract

This study aims to analyze and determine the influence of financial performance and company size on the value of listed companies on LQ45 in 2024 on the Indonesia Stock Exchange. The method in this study uses a quantitative method with a sampling technique The purposive sampling used was obtained by obtaining 21 companies with 3 years of observation (63 observations). The data source used in this study is secondary data. Data analysis using panel data regression analysis using Eviews software. The test results show that the financial performance is not affect the company's value. The size of the company has a negative and significant effect on the value of the company.
Pengaruh Kebijakan Utang Terhadap Nilai Perusahaan pada Perusahaan Terdaftar Indeks LQ45 tahun 2024 Aini, Latifah Nazwa; Saputri, Tia Nanda; Rizky, Nanda Fathiya; Antika, Neta
Journal of Accounting Law Communication and Technology Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i1.4821

Abstract

This study aims to evaluate the effect of debt policy on firm value in companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) in 2024. The research uses quantitative methods with secondary data obtained from the company's annual report and financial statements for the period 2022-2024. Data analysis was carried out using multiple linear regression models on E-Views 12 software. The results showed that debt policy has a positive and significant effect on firm value, while capital structure has no significant effect. The findings provide insights for financial managers and investors in designing optimal financial policies to increase firm value.
Pengaruh Kebijakan Utang Terhadap Nilai Perusahaan pada Perusahaan Terdaftar Indeks LQ45 tahun 2024 Aini, Latifah Nazwa; Saputri, Tia Nanda; Rizky, Nanda Fathiya; Antika, Neta
Journal of Accounting Law Communication and Technology Vol 2, No 1 (2025): Januari 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/jalakotek.v2i1.4821

Abstract

This study aims to evaluate the effect of debt policy on firm value in companies listed in the LQ45 Index on the Indonesia Stock Exchange (IDX) in 2024. The research uses quantitative methods with secondary data obtained from the company's annual report and financial statements for the period 2022-2024. Data analysis was carried out using multiple linear regression models on E-Views 12 software. The results showed that debt policy has a positive and significant effect on firm value, while capital structure has no significant effect. The findings provide insights for financial managers and investors in designing optimal financial policies to increase firm value.
Pengaruh Komite Audit dan Kepemilikan Institusional Terhadap Kualitas Laba Aini, Latifah Nazwa; Sundari, Jurika; Ahmad, Nice Agustin; Aspuri, Muhamad; Saputri, Tia Nanda
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v4i4.4391

Abstract

Pemahaman terkait pentingnya menjaga tata kelola untuk meningkatkan kualitas laba perusahaan sangatlah penting. Penelitian ini bertujuan untuk menganalisis pengaruh komite audit dan kepemilikan institusional terhadap kualitas laba. Sumber data penelitian ini adalah data sekunder, yaitu data yang diperoleh secara tidak langsung melalui media perantara. Data sekunder yang digunakan dalam penelitian ini berupa laporan keuangan tahunan atau annual report perusahaan sektor consumer non cyclical yang terdaftar di Bursa Efek Indonesia periode 2024. Metode dalam penelitian ini menggunakan metode kuantitatif dengan teknik pengambilan sampel yang digunakan adalah purposive sampling sehingga memperoleh 105 perusahaan dengan 1 tahun pengamatan (105 observasi). Analisis data menggunakan analisis regresi data panel dengan menggunakan software Eviews 12. Hasil penelitian menunjukkan bahwa secara parsial, komite audit tidak berpengaruh terhadap kualitas laba. Sedangkan, variabel kepemilikan institusional berpengaruh negatif terhadap kualitas laba. Secara simultan, keseluruhan variabel independen berpengaruh terhadap kualitas laba. Temuan ini menunjukkan bahwa komite audit tidak mampu mencegah atau mendeteksi praktik manajemen laba, sehingga keberadaannya tidak berkontribusi nyata terhadap kualitas informasi laba yang dihasilkan perusahaan. Selain itu, keberadaan institusi sebagai pemegang saham tidak selalu berfungsi efektif dalam melakukan pengawasan terhadap manajemen. Dalam beberapa kasus, investor institusional bersifat pasif atau memiliki hubungan tertentu dengan manajemen sehingga tidak mendorong terciptanya praktik pelaporan keuangan yang transparan. Akibatnya, manajemen memiliki ruang lebih besar untuk melakukan manajemen laba demi memenuhi target kinerja jangka pendek.
Co-Authors Ahmad, Nice Agustin Antika, Neta Aspuri, Muhamad Marie, Finka Enida Nuryani, Linda Rizky, Nanda Fathiya Saputri, Tia Nanda Sundari, Jurika