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All Journal Journal of Accounting Auditing and Business Jurnal Manajemen, Akuntansi dan Bisnis
Sari, Dinda Puspita
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences

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The effect of working capital management and capital structure on firm value through profitability as a mediating variable in manufacturing companies during the COVID-19 pandemic Sari, Dinda Puspita; Sari, Prima Yusi; Cempaka, Adisti Gilang
Journal of Accounting Auditing and Business Vol 8, No 1 (2025): January Edition
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/jaab.v8i1.59252

Abstract

During the COVID-19 pandemic, many companies experienced a decline in performance due to market uncertainty, cash flow limitations, and disruptions to supply chains. Therefore, effective capital management to support company performance became crucial. This study aims to analyze the impact of working capital management (CCC) and capital structure (DER) on firm value (Tobin’s Q) through profitability (ROA) among manufacturing companies listed on the Indonesia Stock Exchange during the Covid-19 pandemic from 2020 to 2022. The sample was selected using purposive sampling, resulting in a total of 118 companies. Data analysis includes descriptive statistics, normality tests, Robust Least Squares regression, coefficient of determination tests, partial tests, path analysis, and Sobel test. The results indicate that the independent variables CCC and DER do not have a direct significant effect on firm value during the Covid-19 pandemic. However, when profitability (ROA) is considered as a mediating variable, both CCC and DER show a negative impact on firm value. Furthermore, the study reveals a differing direct relationship between capital structure (DER) and firm value, where the relationship is positive.
Mengatasi Duplikasi Data Dalam Database Menggunakan Metode Eliminasi Data Sari, Dinda Puspita; Amelia, Septia; Bakris, Nadhifa Salsabila; Nurbaiti , Nurbaiti
JUMABI: Jurnal Manajemen, Akuntansi dan Bisnis Vol 3 No 2 (2025): JUMABI| JULI
Publisher : CV. Eureka Murakabi Abadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56314/jumabi.v3i2.332

Abstract

In the rapidly evolving digital era, data duplication in databases presents a significant challenge that affects storage efficiency, information accuracy, and decision-making quality. This study aims to address the issue of duplicate data through the application of a data elimination method. The method involves a systematic process beginning with data collection, followed by identifying duplicates based on specific attributes, and permanently removing redundant entries using a simple matching approach and SQL programming. The elimination process ensures that each data entry in the database is unique and valid, thereby improving the integrity and reliability of the information system. The results of this study demonstrate that the data elimination method effectively reduces redundancy, enhances database management efficiency, and supports more accurate data-driven decisions. Therefore, implementing data elimination techniques serves as a strategic step in maintaining the quality of information systems across various sectors.
Co-Authors Amelia, Septia Bakris, Nadhifa Salsabila Cempaka, Adisti Gilang Nurbaiti , Nurbaiti Sari, Prima Yusi