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All Journal Journal of Trends Economics and Accounting Research Jurnal Aplikasi Perpajakan
Ani Hidayati
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Economics, Econometrics & Finance

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Pengaruh Profitabilitas, Leverage, Dan Ukuran Perusahaan Terhadap Nilai Perusahaan Pada Perusahaan Manufaktur Sektor Healthcare Ainiyyah Mascida Eka Putri; Ani Hidayati
Journal of Trends Economics and Accounting Research Vol 5 No 2 (2024): December 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v5i2.1477

Abstract

This research aims to test and determine the influence of Profitability, Leverage and Company Size on Company Value in Healthcare Sector Manufacturing Companies listed on the Indonesia Stock Exchange (BEI) in 2018 - 2022. Profitability is measured by Return On Assets (ROA), Leverage is measured by Debt to Equity (DER), Company Size is measured by Market Capitalization (MC) and Company Value is measured by Price to Book Value (PBV). This type of research is quantitative research. The population used in this research is healthcare sector manufacturing companies listed on the Indonesia Stock Exchange (BEI). The technique used was the Purposive Sampling technique and obtained 7 manufacturing companies in the healthcare sector to be used as samples. The analysis techniques used in this research are classical assumption analysis, multiple linear regression analysis and hypothesis testing which are processed using the SPSS version 25 program. In this research the results show that profitability and company size partially have a positive and significant effect on company value, while leverage partially has a negative and insignificant effect on company value and profitability, leverage and company size simultaneously or together have a significant effect on company value
Pengaruh Environmental Disclosure dan Social Disclosure Terhadap Nilai Perusahaan pada PT Semen Indonesia (Persero) TBK Afifah Halwa Farzana; Ani Hidayati; Rina Nofiyanti
Jurnal Aplikasi Perpajakan Vol. 6 No. 2 (2025): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v6i2.475

Abstract

Penelitian ini bertujuan untuk mengetahui dan menganalisis Pengaruh Environmental Disclosure dan Social Disclosure Terhadap Nilai Perusahaan PT Semen Indonesian Persero (TBK) pada Bursa Efek tahun 2019-2020. Metode penelitian yang digunakan adalah metode deskriptif kuantitatif dengan metode penelitian kepustakaan dan dokumentasi. Data-data yang digunakan merupakan data sekunder yang diperoleh dari annual report dan sustainbility report PT Semen Indonesia Persero (TBK). Teknik alat analisis yang digunakan dalam penelitian ini terdiri dari uji asumsi klasik, analisis regresi linier berganda, uji hipotesis dan uji koefisien determinasi. Berdasarkan hasil dari penelitian yang dilakukan penerapan Environmental Disclosure tidak berpengaruh terhadap Nilai perusahaan PT Semen Indonesia Persero (TBK). Social Disclosure tidak berpengaruh terhadap Nilai Perusahaan PT Semen Indonesia Persero (TBK). Sedangkan Environmental Disclosure dan Social Disclosure tidak berpengaruh terhadap Nilai Perusahaan PT Semen Indonesia Persero (TBK).
ANALISIS PENGARUH BIAYA PRODUKSI DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA PERUSAHAAN SUBSEKTOR SUPERMARKET DAN MINIMARKET Ani Hidayati; Syifah Fauziah Nur Ainy; Rini Wahyuningroem
Jurnal Aplikasi Perpajakan Vol. 7 No. 1 (2026): Jurnal Aplikasi Perpajakan
Publisher : Jurnal Aplikasi Perpajakan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jap.v7i1.559

Abstract

This study aims to examine and analyze the impact of production costs and operating costs on the net profit of supermarket and minimarket sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. A quantitative method with a descriptive approach was employed. The study utilized secondary data—specifically, the annual financial statements of supermarket and minimarket sub-sector companies—obtained from the Indonesia Stock Exchange for the 2020–2024 period. Purposive sampling was used as the sampling technique. Data analysis techniques included descriptive statistical analysis, classical assumption tests (normality, multicollinearity, heteroscedasticity, and autocorrelation tests), multiple linear regression analysis, hypothesis testing, and the coefficient of determination test. The results indicate that production costs have a significant partial effect on net profit, whereas operating costs do not have a significant partial effect on net profit. However, production costs and operating costs simultaneously exert a significant influence on the net profit of supermarket and minimarket sub-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period.
Co-Authors Afifah Halwa Farzana Ainiyyah Mascida Eka Putri Rina Nofiyanti Rini Wahyuningroem Syifah Fauziah Nur Ainy