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FACTORS THAT INFLUENCE THE CORPORATE VALUE LISTED IN LQ 45 Purwaningrum, Dwi; Shena Ananda Putri; Ayu Miranda Limbong
Accounting Profession Journal (APAJI) Vol. 7 No. 1 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i1.280

Abstract

Research Aims: This study examines the impact of liquidity and decision of investmenton corporation value in LQ-45 companies listed on the Indonesia Share Exchange (IDX) between 2019 and 2023. Design/methodology/approach: Purposive sampling used to select the sample, and 115 organizations were chosen as samples from a total population of 225 enterprises. The study method employs a quantitative approach utilizing secondary data from annual reports. A system of multiple linear regression was used to determine the influence of each independent variable on the dependent variable. Each variable was described using descriptive analysis and the classical assumption test was performed to evaluate the quality of the variables. Search Results: Liquidity and Invesment Decision has simultanoeus impact on corporate value, Liquidity doesn’t, affecting Corporate Value, meanwhile Investment decision positively impacting Corporate Value. Liquidity and decision of investmenthave an influential contribution to Corporation value of 25%. Theoretical Contribution and Originality: This study is expected to contribute to financial theory, particularly in understanding the dynamics of investment decisions. It will also provide practical recommendations to investors and corporate management on making more optimal decisions to boost Corporation value. Keywords include liquidity, investment decisions, corporate value, LQ-45, and the Indonesia Share Exchange
Pelatihan Administrasi dan Pemasaran Produk Olahan Pangan Lokal di Kabupaten Tangerang Oktarina, Thina; Sudiyono, Rachma Nadhila; winanti, winanti; Yulia, Yayah; Maesaroh, Siti; Lestari, Sri; Rahmawati, Yunita; Haniyah, Haniyah; Asnaini, Sri Wahyuni; Purwaningrum, Dwi; Nurasiah, Nurasiah; Arizqa, Winanda Muftia; Fajriah, Rosika Nur
Dharma Sevanam : Jurnal Pengabdian Masyarakat Vol 4 No 1 (2025): Juny 2025
Publisher : IAHN Gde Pudja Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53977/sjpkm.v4i2.2485

Abstract

There are still many UMKM actors engaged in processed food who understand about good and correct administration and marketing so that many of them close and go bankrupt due to not understanding both of these things. The purpose of this training activity is to provide understanding to UMKM actors of processed products regarding proper business administration and marketing. Participants consist of UMKM actors in Tangerang Regency. The activity lasted for one day and went smoothly. All participants were enthusiastic about following this activity until it was finished. It is hoped that with this training activity, UMKM actors of processed products who attend can understand proper business administration and marketing so that income increases and business sustainability can be achieved
Profitability as an Intervening Variable in the Factors Affecting Firm Value Purwaningrum, Dwi; Agus Munandar
Accounting Profession Journal (APAJI) Vol. 7 No. 2 (2025): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v7i2.336

Abstract

Orientasi dilakukannya studi ini ialah untuk menguji dampak Efisiensi Modal Kerja, Likuiditas, dan Pengungkapan Keberlanjutan pada Nilai Perusahaan dengan Profitabilitas sebagai Variabel Intervening. Efisiensi modal kerja diukur dengan WCT, likuiditas menggunakan Current Ratio, profitabilitas dengan NPM, dan Nilai Perusahaan dengan Tobin's Q. Sumber data adalah laporan finansial perusahaan tahun 2017 sampai dengan 2022. Sampel penelitian yaitu entitas yang terdaftar di LQ 45, Uji pengaruh menggunakan regresi data panel. Hasil uji F statistik membuktikan bahwa efisiensi modal kerja (X1), likuiditas (X2), dan pengungkapan keberlanjutan (X3) berdampak pada profitabilitas (Z). Secara simultan, X1, X2, X3, dan Z mempengaruhi Nilai Perusahaan (Y). Berdasarkan uji T parsial efisiensi modal kerja tidak brkorelasi pada profitabilitas, tetapi berkorelasi positif pada nilai perusahaan. Likuiditas signifikan pada profitabilitas dan nilai perusahaan dengan nilai coefisien yang positif. Laporan keberlanjutan secara parsial berdampak pada profitabilitas dan nilai perusahaan. Profitabilitas berdampak pada Nilai Perusahaan. Profitabilitas tidak dapat memediasi efisiensi modal kerja, likuiditas, dan laporan keberlanjutan pada nilai perusahaan.