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All Journal Jurnal Bisnis Mahasiswa International Journal of Economic Research and Financial Accounting
Panjaitan, Gloria Oktavania
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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The Impact of Debt Policy, Profitability, and Company Size on Firm Value Tamba, Rani Rosya; Tsamara Nayla Safitri; Panjaitan, Gloria Oktavania; Nada Syifa Athaya; An Suci Azzahra
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.260

Abstract

This study aims to analyze the impact of debt policy, profitability, and company size on firm value in companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research adopts a quantitative approach, utilizing multiple regression analysis to evaluate the partial and simultaneous effects of the independent variables on firm value. The findings indicate that company size significantly influences firm value, as larger companies often exhibit operational stability and attract greater investor interest. The regression results show that company size (measured by the natural logarithm of total assets) has a t-value of -0.516 with a significance level of 0.610, indicating no direct effect on firm value. Profitability, measured by the gross profit margin, also shows no significant effect on firm value, with a t-value of -1.289 and a p-value of 0.206. Similarly, debt policy, represented by the Debt-to-Equity Ratio (DER), yields a t-value of 1.389 with a p-value of 0.174, suggesting that while debt policy has a positive direction, it does not significantly enhance firm value. The F-test result further confirms that the independent variables do not simultaneously affect firm value, with an F-statistic significance of 0.319 (greater than 0.05). These findings underscore the importance of optimizing company size, as larger firms inherently reflect better operational resilience and investment appeal. Additionally, the results highlight the need for careful management of financial risks associated with debt usage to maintain balance between growth and stability. This study contributes to the field of financial management by providing empirical evidence on the determinants of firm value in the Indonesian context.
Measurement of Goodwill as an Intangible Asset in Accounting Panjaitan, Gloria Oktavania; Athaya, Nada Syifa; Tamba, Rani; Safitri, Tsamara Nayla; Aliah, Nur
Jurnal Bisnis Mahasiswa Vol 4 No 4 (2024): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v4i4.art23

Abstract

This study aims to analyze the method of measuring goodwill as an intangible asset in accounting. Goodwill is an important element in the total value of a company resulting from an acquisition or business combination and is recognized as an intangible asset. Determining the value of goodwill often faces challenges due to factors that are difficult to measure, such as reputation, customer loyalty, and management quality. This research examines intangible asset measurement theory, relevant accounting standards, as well as methods commonly used in practice, such as the cost method, fair value, and future net income analysis. The research method used is an in-depth literature study on the concept and measurement of goodwill as an intangible asset in accounting. The results show that the choice of goodwill measurement method has a significant effect on the company's financial reporting, especially on the value of assets and equity. This research emphasizes the need to develop more accurate and consistent accounting standard guidelines in the measurement of goodwill.
Pengukuran Emisi Karbon, Pelaporan Keberlanjutan, dan Pengungkapan Lingkungan terhadap Kinerja Keberlanjutan Perusahaan Athaya, Nada Syifa; Tamba, Rani Rosya; Safitri, Tsamara Nayla; Panjaitan, Gloria Oktavania; Manao, Marcella Chintya; Arnita, Vina
Jurnal Bisnis Mahasiswa Vol 5 No 1 (2025): Jurnal Bisnis Mahasiswa
Publisher : PT Aksara Indo Rajawali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60036/jbm.v5i1.385

Abstract

Perubahan iklim dan pemanasan global telah menjadi isu global yang mendesak akibat tingginya emisi karbon. Penelitian ini bertujuan untuk menganalisis hubungan antara pengukuran emisi karbon, pelaporan keberlanjutan, dan pengungkapan lingkungan terhadap kinerja keberlanjutan perusahaan menggunakan kerangka teori Triple Bottom Line (TBL). Penelitian menggunakan metode studi literatur dengan data sekunder dari berbagai sumber relevan. Hasil menunjukkan bahwa pengukuran emisi karbon membantu perusahaan dalam menetapkan strategi mitigasi, meningkatkan efisiensi operasional, dan memenuhi regulasi lingkungan. Pelaporan keberlanjutan berkontribusi pada peningkatan transparansi dan kepercayaan pemangku kepentingan, sementara pengungkapan lingkungan memperkuat kredibilitas dan mendorong investasi hijau. Ketiga elemen ini berkontribusi secara sinergis dalam menciptakan kinerja keberlanjutan yang holistik, yang mencakup aspek ekonomi, sosial, dan lingkungan. Dengan pendekatan integratif ini, perusahaan mampu menghadapi tantangan keberlanjutan global dan mendukung tujuan pembangunan berkelanjutan.
The Effect of Mastery of Technology and Financial Literacy on Accounting Student Competencies Tamba, Rani Rosya; Tsamara Nayla Safitri; Panjaitan, Gloria Oktavania; Nada Syifa Athaya; Wan Fachrudin
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.302

Abstract

The purpose of this study is to find out how technology mastery and financial knowledge of students at Universitas Pembangunan Panca Budi in Medan affect their accounting skills. The study involved 36 students who were randomly selected from a population of 233 students. Data was collected through an online questionnaire and analyzed using SPSS version 23. The findings revealed that financial knowledge significantly influences accounting competencies (t-value = 5.546, p < 0.05), while technology mastery does not have a significant effect (t-value = 0.276, p > 0.05). Simultaneously, both variables influence accounting competencies (F-value = 17.658, p < 0.05), with financial literacy being the dominant factor. These results underscore the importance of financial knowledge in enhancing accounting education.
Co-Authors Athaya, Nada Syifa azzahra, an suci Manao, Marcella Chintya Nada Syifa Athaya Nur Aliah, Nur Safitri, Tsamara Nayla Tamba, Rani Tamba, Rani Rosya Tsamara Nayla Safitri Vina Arnita Wan Fachrudin