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All Journal Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi INCOME : Jurnal Akuntansi dan Keuangan
Handayani, Herlina
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Pengaruh Net Working Capital, Debt to Equity Ratio, Total Assets Turn Over, Dan Intellectual Capital Pada Kinerja Perusahaan Handayani, Herlina; Fachruddin Arrozi, Muhammad
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Vol. 2 No. 3 (2023)
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sinomika.v2i3.1349

Abstract

Technological developments have an impact on Firm performance, particularly in the food and beverage sector. Because of this, this study aims for companies to pay attention to company liquidity, risk management, asset management, and human resource management to maintain a competitive position and maintain strong Firm performance. TCausesearch design is a causality design (cause and effect). By using the Hypothetico-Deductive method, which aims to provide an overview of what will affect the Firm's performance to keep growing and stable, and to test the hypotheses that have been formulated by researchers. There are 84 Food and Beverage companies that have been registered with the IDX in 2022. The sample was taken using a purposive sampling method, where the sample was obtained using a number of considerations and certain criteria. The results of this study indicate that Net working capital (NWC) has a positive and significant influence on Return On Investment (ROI), Debt to Equty Ratio (DER) has a negative and significant influence on Return On Investment (ROI), Total Assets Turnover (TATO). has a positive and significant influence on Return On Investment (ROI), Intellectual Capital (IC) has a positive and significant influence on Return On Investment (ROI). The findings of this study can help companies adapt to changing market conditions and improve their performance in facing globalization.
PENGARUH UKURAN PERUSAHAAN, RETURN ON ASSET, DEBT TO EQUITY RATIO, KEPEMILIKAN SAHAM PUBLIK, DAN KEPEMILIKAN SAHAM ASING TERHADAP PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY Supeni, Endah; Handayani, Herlina; Rodhiyah, Rodhiyah
Income Vol 3 No 1 (2022): INCOME : Jurnal Akuntansi dan Keuangan
Publisher : Fakultas Ekonomi dan Bisnis Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/akuntansi.v3i1.143

Abstract

Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh ukuran perusahaan, Return on Asset, Debt to Equity Ratio, kepemilikan saham publik, dan kepemilikan saham asing terhadap pengungkapan Corporate Social Responsibility. Penelitian pada saat ini difokuskan tertuju pada perusahaan pertambangan batu bara yang terdaftarr di Bursa Efek Indonesia. Metode pengumpulan data bersumber pada laporan tahunan dan laporan daftar kepemilikan efek perusahaan yang dipublikasikan oleh Bursa Efek Indonesia. Pengumpulan sampel menggunakan purposive sampling. Jumlah sampel sebanyak 17 perusahaan pertambangan batu bara yang terdaftar di Bursa Efek Indonesia Tahun 2016-2018. Analisis data dilakukan dengan menggunakan aplikasi SPSS 20. Berdasarkan hasil pengujian secara parsial (uji T) variabel ukuran perusahaan dan Return on Asset, berpengaruh terhadap pengungkapan Corporate Social Responsibility. Debt to Equity Ratio, kepemilikan saham publik dan kepemilikan saham asing tidakk berpengaruh terhadap pengungkapannCorporate Social Responsibility. Berdasarkan hasil pengujian secara simultan (uji F) ukuran perusahaann, Return on Asset, Debt to Equity Ratio, kepemilikan saham publik, dan kepemilikann saham asing secara bersama-sama berpengaruh terhadap pengungkapan Corporate Social Responsibility
Co-Authors Fachruddin Arrozi, Muhammad Rodhiyah Rodhiyah Supeni, Endah