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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Ekonomi dan Bisnis
Widhi, B. Andini Nugrahaning
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Economics, Econometrics & Finance Social Sciences

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Financial Performance As Mediator Between Size, Liquidity, And Ownership On Firm Value Widhi, B. Andini Nugrahaning; Herry Subagyo; Retno Indah Hernawati; Vincent Didiek Wiet Aryanto; Dwi Eko Waluyo
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 1 (2025): Artikel Riset Periode Januari 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i1.2504

Abstract

The world economy has been in turmoil for the past five years, causing an impact on the company's economy due to the Covid-19 pandemic. where this study is to explore how financial performance mediates the impact of company size, liquidity, and foreign ownership on company value in the consumer goods industry listed on the Indonesia Stock Exchange during 2018 to 2022. Regression analysis, along with the Sobel test, is used to test this relationship. Interestingly, despite the expectation that financial performance can bridge the gap between the independent and dependent variables, the results of the Sobel test show no mediation effect. As a result, the relationship between company size, liquidity, foreign ownership, and company value is direct. For further research, expanding the scope of the study to cover various sectors, extending the time period, and combining various financial ratios can provide a more comprehensive understanding.
Analisis Perbandingan Kinerja Keuangan pada Sektor Industri Barang Konsumsi Sebelum dan pada Masa Pandemi Covid-19 (Studi Kasus Sub Sektor Makanan dan Minuman yang Terdaftar di Bursa Efek Indonesia) Widhi, B. Andini Nugrahaning; Yovita, Lenni; Samasta, Almira Santi
Jurnal Ekonomi dan Bisnis Vol. 2 No. 1 (2023): Maret 2023
Publisher : Faculty of Economics and Business Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33633/jekobs.v2i1.7830

Abstract

This study looks at the companies in the Indonesian stock market that are in the industrial sector and examines their capital structure, as well as how much research there is on them. This study is aimed at investigating the relationship between business risk, profitability, and asset growth on the capital structure of various Indonesian industrial companies listed on the IDX. The sample in the study was made up of 21 companies that were sampled based on certain criteria. The companies listed on the IDX whose shares are actively traded are publishing financial reports successively during the research period. This is for the 2015- 2019 period. The data analysis method used is multiple regression. This is a method that helps to identify relationships between different factors and predicts how one variable affects another. The findings suggest that business risk has no significant effect on capital structure; moreover, there is no significant relationship between profitability and capital structure.Penelitian ini bertujuan untuk melakukan perbandingan kinerja keuangan perusahaan sub sektor makanan dan minuman sebelum dan pada masa pandemi Covid-19. Perhitungan menggunakan analisis rasio yang terdiri dari rasio likuiditas (Current Ratio), rasio aktivitas (Total Asset Turnover), rasio profitabilitas (Return on Asset, dan Return on Equity) dan rasio solvabilitas (Debt to Asset, dan Debt to Equity). Periode pengamatan menggunakan metode event study yang dilakukan sebelum dan pada masa pandemi. Sampel menggunakan 28 perusahaan sub sektor makanan dan minuman. Dilakukan uji normalitas dengan hasil variabel TAT perusahaan sub sektor makanan dan minuman terdistribusi dengan normal, sedangkan variabel CR, ROA, ROE, DAR, dan DER tidak terdistribusi dengan normal. Uji hipotesis memakai uji Paired Sample T Test untuk data terdistribusi normal dan uji Wilcoxon Signed Ranked Test untuk data tidak terdistribusi normal. Hasil penelitian menunjukkan bahwa CR, DAR, dan DER perusahaan sub sektor makanan dan minuman tidak terdapat perbedaan sebelum dan pada masa pandemi covid-19, sedangkan TAT, ROA, dan ROE terdapat perbedaan sebelum dan pada masa pandemi covid-19.Keywords:Financial AnalysisRatio AnalysisProfitabilityCapital Structure 
Co-Authors Aryanto, Vincent Didiek Wiet Dwi Eko Waluyo Herry Subagyo Retno Indah Hernawati Samasta, Almira Santi Yovita, Lenni